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11 – 20 of over 1000
Article
Publication date: 1 July 2004

Kerry Jacobs and Stephen P. Walker

This paper explores the issue of accounting and accountability in the spirituality and practices of an ecumenical Christian group – the Iona Community. Fundamental to the…

3196

Abstract

This paper explores the issue of accounting and accountability in the spirituality and practices of an ecumenical Christian group – the Iona Community. Fundamental to the existence and operation of the Iona Community is their Rule, which requires all full‐members to account to each other for their use of money and time. This paper explores the development of that Rule and how it is actualised. It examines the accounting practices of individuals in the Community and the distinction between individualising and socialising accountabilities. Findings reported challenge the assumption that accounting has no role in a religious or sacred setting. The study also serves to illustrate that the distinction between individualising and socialising accountability is not clear. In the Iona Community structures of individualising accountability were subject to resistance. Structures of socialising accountability, while perceived as positive and empowering, had the potential to function as forms of internalised surveillance and domination.

Details

Accounting, Auditing & Accountability Journal, vol. 17 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 14 December 2020

Lina Xu, Steven Dellaportas, Zhiqiang Yang and Sophia Ji

The aim of this study is to profile interdisciplinary accounting research and the facilitating role played by researchers by probing the characteristics of published articles in…

Abstract

Purpose

The aim of this study is to profile interdisciplinary accounting research and the facilitating role played by researchers by probing the characteristics of published articles in three leading interdisciplinary accounting research journals, Accounting, Auditing and Accountability Journal (AAAJ); Accounting, Organizations and Society (AOS); and Critical Perspectives on Accounting (CPA).

Design/methodology/approach

Profiling analysis is undertaken with a broad scan of publication descriptors in AAAJ, AOS and CPA between 2005 and 2016. Profiling stems from identifying and quantifying the characteristics of interdisciplinary research, and with further analysis, infer generalisations about its content and the community of interdisciplinary researchers.

Findings

The published output of 1,462 articles is produced by 1,688 authors affiliated with 660 institutions in 52 countries. The two most high-ranking topics are social and environmental accounting and management accounting. The highest-ranked authors are Stephen Walker, Rob Bryer, Lee Parker and Yves Gendron. The most productive universities are the University of London, Cardiff University and the University of Manchester. The countries highly involved in interdisciplinary accounting research are the UK, USA, Australia and Canada.

Research limitations/implications

The data is restricted by the sample of manuscripts based on three interdisciplinary accounting research journals for the period 2005–2016 and does not consider manuscripts published in other accounting and non-accounting journals. Additionally, the process of analysing publication descriptors to generate categorised lists was a complex process that may not be replicated precisely by other researchers.

Practical implications

The results reported in this study can assist researchers interested in interdisciplinary research on what they may expect to read and understand.

Originality/value

The present study profiles interdisciplinary research in accounting to gain a picture of the elements that comprise interdisciplinarity, which, at present, is without empirical investigation.

Details

Meditari Accountancy Research, vol. 29 no. 6
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 15 January 2018

Dominic Detzen and Sebastian Hoffmann

The purpose of this paper is to study how two accounting professors at a German university dealt with their denazification, a process carried out by the Allied Forces following…

Abstract

Purpose

The purpose of this paper is to study how two accounting professors at a German university dealt with their denazification, a process carried out by the Allied Forces following the Second World War to free German society from Nazi ideology. It is argued that the professors carried a stigma due to their affiliation with a university that had been aligned with the Nazi state apparatus.

Design/methodology/approach

The paper uses Goffman’s work on “Stigma” (1963/1986) and “Frame Analysis” (1974/1986) to explore how the professors aimed to dismiss any link with the Nazi regime. Primary sources from the university archives were accessed with a particular focus on the professors’ post-war justification accounts.

Findings

The paper shows how the professors created a particular frame, which they supported by downplaying frame breaks, primarily their Nazi party memberships. Instead, they were preoccupied with what Goffman (1974/1986) terms “the vulnerability of experience,” exploiting that their past behavior requires context and is thus open to interpretation. The professors themselves provide this guidance to readers, which is a strategy that we call “authoring” of past information.

Originality/value

The paper shows how “counter accounts” can be constructed by assigning roles and powers to characters therein and by providing context and interpreting behavior on behalf of the readers. It is suggested that this “authoring” of past information is successful only on the surface. A closer examination unveils ambiguity, making this strategy risky and fragile.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 1 January 2006

James Guthrie and Lee Parker

The paper seeks to explore the ongoing development of an array of interdisciplinary specialist research areas in the accounting research community and its literature. It sets out…

2715

Abstract

Purpose

The paper seeks to explore the ongoing development of an array of interdisciplinary specialist research areas in the accounting research community and its literature. It sets out to explore developments over the last 25 years with the aim to identify a number of important trends for the accounting scholarly community and to consider the role of AAAJ and various interdisciplinary accounting conferences and other journals.

Design/methodology/approach

This paper employs a literature‐based analysis, critique and argument. The paper's scope includes the trend towards specialisation by interdisciplinary accounting scholars in a contemporary context, where mainstream technical accounting research has privileged positivist research.

Findings

In sharp contrast with the successful emergence of interdisciplinary research in the 1980s, a trend towards at least a proportion of specialist research groupings is now seen, such as accounting historians, opting to retreat behind closed doors. Some researchers are increasingly exhibiting a trend towards seeking their own company focusing on attending only their specialised conferences, and publishing their work in their special interest journal. This carries a risk of retreating from engagement with the broader and particularly interdisciplinary accounting research community outside their own specialised confines. This could lead to fragmentation and fellow specialist researchers are invited to return to “the coming‐out parade” and re‐engage with the wider scholarly community.

Research limitations/implications

Accounting scholars not only need to engage with their interdisciplinary specialised research areas, but also should connect with the wider scholarly community in order to maintain the pursuit of significant contribution to knowledge.

Practical implications

The paper focuses on personal values of accounting academic scholars as well as the importance of specialised and more generalised interdisciplinary research scholarly groups.

Originality/value

The paper alerts researchers to significant issues associated with the retreat into specialised groups and scholarly activities. It offers a practical illustration of a 25‐year history of accounting history research and calls for the coming‐out of accounting scholars from specialist groups to an engagement with the broader accounting interdisciplinary research community.

Details

Accounting, Auditing & Accountability Journal, vol. 19 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 16 October 2017

Garry D. Carnegie and Christopher J. Napier

The purpose of this paper is to examine the origins and development of the “Accounting, Auditing & Accountability Journal (AAAJ) Community”, a flourishing international…

4694

Abstract

Purpose

The purpose of this paper is to examine the origins and development of the “Accounting, Auditing & Accountability Journal (AAAJ) Community”, a flourishing international interdisciplinary accounting research community. This scholarly community has emerged over some 30 years from the publication in 1988 of the inaugural issue of AAAJ under the joint editorship of James Guthrie and Lee Parker. This historical account discusses the motivation for establishing the journal and the important publishing initiatives, developments and trends across this period. The study positions the journal as a key thought leader, the catalyst for other Community activities such as the Asia-Pacific Interdisciplinary Research in Accounting conference.

Design/methodology/approach

The investigation involved a selective review of the contents of AAAJ, particularly the annual editorials published since inception, and other relevant literature, analysis of the main research themes and the most cited papers, and oral history interviews with the joint editors. The future prospects for the AAAJ Community are addressed.

Findings

The AAAJ Community has shaped and led developments in interdisciplinary accounting research. Recognised for innovation and with a reputation for nurturing scholars, AAAJ continues to grow in stature as one of the world’s leading accounting journals, challenging the status quo and fostering inclusive scholarship.

Research limitations/implications

The study does not examine the journal’s publication patterns nor assess in detail the research studies that have been published in the journal.

Originality/value

The study recognises AAAJ as central to the development of an interdisciplinary accounting research community, firmly located in the sociological, critical and interpretative tradition also associated with some other leading accounting journals.

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 8
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 8 November 2019

Garry D. Carnegie

Expanding upon the special issue entitled “The special issue: AAAJ and research innovation”, published in 2012, this introduction to the second special issue of the genre is…

Abstract

Purpose

Expanding upon the special issue entitled “The special issue: AAAJ and research innovation”, published in 2012, this introduction to the second special issue of the genre is concerned with selected thematic special issues of AAAJ appearing during the second decade of publication from 1998 to 2007. The paper explores research innovation by means of the thematic issues addressed from this decade.

Design/methodology/approach

This paper provides a background to this special issue and an outline of the articles included. The issue features seven retrospective/prospective articles written by the guest editors of special thematic issues published during 1998 to 2007, supplemented where appropriate by other co-authors or, in one instance, by a new author team.

Findings

The guest editors and other contributing authors sought to identify and discuss the progression of each field since the AAAJ special issue was published, and to assess the impacts of the special issues to this progression, and to propose future research developments in the designated fields.

Research limitations/implications

This commentary on articles published is no substitute for carefully reading these contributions. The papers provide a comprehensive review of key developments in the literature until most recently and explore the opportunities for further innovative interdisciplinary accounting research.

Originality/value

This AAAJ special issue, and the earlier 2012 prototype, constitute a different approach to producing special issues, where the original special issues are revisited with a view to assessing research trends and impacts and to identifying research developments which are ripe for pursuing in each of these interdisciplinary accounting fields.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 8
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 21 March 2024

Sarah Holden and Jackie Bruce

This integrative literature review aims to explore themes within higher education that may be applicable to leadership education including: descriptions of trauma, trauma-informed…

Abstract

Purpose

This integrative literature review aims to explore themes within higher education that may be applicable to leadership education including: descriptions of trauma, trauma-informed practices and trauma-informed practitioners.

Design/methodology/approach

Integrative, systematic literature review.

Findings

The results suggest that trauma and trauma-informed practices may have a place in leadership education pedagogy.

Originality/value

There is no work being done in trauma informed practice in leadership education. This study provides future direction for both research and practice.

Details

Journal of Leadership Education, vol. 23 no. 1
Type: Research Article
ISSN: 1552-9045

Keywords

Article
Publication date: 1 May 1983

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of…

16535

Abstract

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of material poses problems for the researcher in management studies — and, of course, for the librarian: uncovering what has been written in any one area is not an easy task. This volume aims to help the librarian and the researcher overcome some of the immediate problems of identification of material. It is an annotated bibliography of management, drawing on the wide variety of literature produced by MCB University Press. Over the last four years, MCB University Press has produced an extensive range of books and serial publications covering most of the established and many of the developing areas of management. This volume, in conjunction with Volume I, provides a guide to all the material published so far.

Details

Management Decision, vol. 21 no. 5
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 6 April 2009

Stephen Carbone, Gordon Arthur Walker, Susan Burney and Fiona Newton

Testicular cancer affects approximately 550 men in Australia each year. Early intervention, with the potential to reduce the burden of this serious disease, requires a strong…

Abstract

Testicular cancer affects approximately 550 men in Australia each year. Early intervention, with the potential to reduce the burden of this serious disease, requires a strong understanding of the factors that influence help‐seeking. In the current qualitative retrospective study, the symptom‐recognition and help‐seeking experiences of 11 men aged between 28‐44 years who had undergone treatment for testicular cancer were examined. Analysis of the semistructured telephone interview data indicated that most men sought help early, and were treated promptly. A few men, however, described prolonged help‐seeking delays. The factors implicated in help‐seeking delays included lack of knowledge about testicular cancer; initial misattribution of symptoms; slowly progressing or low‐severity symptoms; a busy lifestyle; embarrassment about having a genital examination; and a fear of orchidectomy and its potential threat to masculinity. Further research using quantitative methodology is required to determine the relative importance of these various factors on help‐seeking delays.

Details

Qualitative Research Journal, vol. 9 no. 1
Type: Research Article
ISSN: 1443-9883

Keywords

Article
Publication date: 1 April 1973

Current issues of Publishers' Weekly are reporting serious shortages of paper, binders board, cloth, and other essential book manufacturing materials. Let us assure you these…

Abstract

Current issues of Publishers' Weekly are reporting serious shortages of paper, binders board, cloth, and other essential book manufacturing materials. Let us assure you these shortages are very real and quite severe.

Details

Reference Services Review, vol. 1 no. 4
Type: Research Article
ISSN: 0090-7324

11 – 20 of over 1000